2010 (9) TMI 243

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has not decided the appeals on merits, we set aside the impugned order and remand the matters to him for fresh decision - E/313/315/10 - WZB/AHD/2010 - Dated:- 27-9-2010 - MRS. ARCHANA WADHWA, MEMBER (J) and MR. B.S.V. MURTHY, MEMBER (T) Shri Mihir Deshmukh, Adv. for the Appellant. Shri J.S. Negi, SDR for the Respondent. Per: Mrs. Archana Wadhwa: After hearing both the sides .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h judgment of the Tribunal in the case of Cadila Pharmaceuticals Ltd. [2008 (232) ELT 245 (Tri. L.B.)] but in view of the fact that there were contra decisions in the field during the relevant period, it stands observed in number of decisions that the longer period of limitation cannot be invoked by attributing any suppression or malafide intend to the assessees. One such reference can be made to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X